Updated E-Invoice Implementation Guidelines, Sales Tax Revision and Service Tax Expansion 2025

21-22 Oct, 2025, CONCORDE HOTEL KUALA LUMPUR

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Dr Wendy Tee has over twenty years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), HRD CORP Accredited Trainer (HRD Corporation) and Certified Advance Human Resource Practitioner (MIHRM). She has undergone intensive academic training in various human development and knowledge improvement.

 

Dr Wendy is actively involved in management training and lecture. Her latest responsibility involves the lecturing of Executive Master Business Administration (EMBA) for Universiti Teknologi (SPACE) and Financial and Investment Degree programs for Tunku Abdul Rahman University of Management & Technology. She has experience managing training programs from local universities, in house training and public seminar training.

 

Dr Wendy is a licenced financial planner currently registered with Malaysian Financial Planning Council (MFPC). Her responsibility involves the corporate training, financial training, management and human resource consultancy, management and financial advisory. Work with individuals to meet short and long-term financial goals, advise clients to have a good command of investments and security planning, estate planning, tax planning, employee benefits planning and insurance planning.

 

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 80 SME companies in Malaysia to get prepared for the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

 

Dr Wendy now focuses on electronic invoicing corporate training and advisory for Multinational companies and small medium enterprises. She reviews and evaluates current invoicing procedures, process workflow (including internal controls) and related system mechanisms to identify changes and improvements required. She also reviews Standard Operating Procedure (SOP) for e-invoice issuance as well as provide tax advisory and recommendation in relation to e-invoice architecture.

 

Venue Details

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FOCUSING ON
  • MODULE 1: E-INVOICE UPDATED GUIDELINES EFFCTIVE JUNE 2025
  • MODULE 2: KEY CHANGES IN THE EXPANDED SST EFFECTIVE 1 JULY 2025
  • MODULE 3: LATEST SST TAX RATE CHANGES
  • MODULE 4: LATEST CHANGES IN SST FROM GROUP A TO GROUP M
  • MODULE 5: IMPACT OF EXPANDED SCOPE OF SALES AND SERVICE
    ON BUSINESSES
  • MODULE 6: ACTION STEPS FOR BUSINESSES
  • MODULE 7: GOVERNMENT SUPPORT AND TRANSITION MEASURES
INTRODUCTION

Malaysia is digitizing its tax system and business processes through E-Invoicing. This shift is a big step forward. The E-Invoice timeline has already started. Businesses need to know the updates, deadlines, and rules to transition smoothly.

E-Invoicing in Malaysia is being rollout into five phases, each with its own implementation and relaxation period, following major updates by the Inland Revenue Board of Malaysia (IRBM). The phased approach is based on annual turnover, beginning with businesses above RM100 million from August 2024, and ending with those above RM1 million from July 2026. Also, businesses with annual turnover below RM500,000 are now fully exempt. Businesses of each phase are also granted a 6 month relaxation period starting from the mandate date during which, businesses enjoy flexibility such as consolidated invoicing, relaxed requirements for product/service descriptions, and immunity from penalties for non-compliance.

Malaysia’s Sales and Service Tax (SST) has undergone numerous changes since its reintroduction in 2018, affecting how businesses manage their tax obligations. With the separation of sales tax at the manufacturing level and service tax on selected taxable services, businesses have had to adapt to evolving compliance requirements, industry-specific interpretations, and regulatory expectations

The SST system, reintroduced in 2018 to replace the Goods and Services Tax (GST) was designed to simplify taxation and reduce costs of living. As of March 2024, Sales Tax rates stand at 5% or 10%, depending on the type of goods, while Service Tax rates are 6% or 8% for designated services, applied to businesses with annual revenue exceeding RM500,000 (or RM1.5 million for food and beverage services).

Significant changes were introduced in 2024, including a widened scope of service tax and an increase in the standard rate from 6% to 8% for selected services. This 2025 expansion, effective 1 July 2025, broadens its scope to include non-essential goods and additional service sectors, with the aim to boost revenue while keeping essentials tax-free. The scope expands further to include major sectors such as leasing, private education, financial services, wellness, medical, and construction. These developments represent a fundamental shift in how SST applies across industries and have far-reaching implications for registration, billing, tax computation, and accounting treatment.

This course will give you important knowledge about a significant change in how businesses operate. In-depth training on the most recent revisions to E-Invoice implementation guidelines, sales tax and service tax that directly affect taxpayers and companies is being offered.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding E-Invoice latest guidelines and changes
  2. Providing Malaysia E-Invoicing latest Implementation Timeline.
  3. Providing a foundational understanding of expanded Sales and Service Tax (SST) 2025 and how it has evolved over the years, especially in response to Malaysia’s shifting economic landscape.
  4. Understanding the changes for sales and service tax and how companies should prepare themselves for the changes.
  5. Understanding how SST applies across industries and have far-reaching implications for registration, billing, tax computation, and accounting treatment.
WHO SHOULD ATTEND
This course is designed for Employees, IT Managers, Account Managers, Directors, Self-Employed or Business Partners who are interested in understanding of Malaysia’s E-Invoice system, Sales and Service Tax its scope and its implications for Businesses and Taxpayers
METHODOLOGY
Interactive Lectures, Practical Exercises & Discussion on all relevant aspects and implementation of E-Invoicing and Sales and Service Tax to ensure participants grasp clearly aspects presented.
DAY 1
9:00

MODULE 1: E-INVOICE UPDATED GUIDELINES EFFCTIVE JUNE 2025

  • Revised Implementation Timeline: IRBM has updated the rollout into five phases,
    with new thresholds at RM5 million and RM1 million annual turnover.
  • New Exemption Threshold: Businesses
    with less than RM500,000 annual turnover are now exempt from mandatory e-invoicing (up from RM150,000 previously).
  • Consolidated E-Invoice Restrictions:
    Effective 1 January 2026, for any transaction above RM10,000, individual E-Invoices are
    compulsory—consolidated invoices are not allowed.
10.45

MODULE 2: KEY CHANGES IN THE EXPANDED SST EFFECTIVE
1 JULY 2025

  • Overview of sales tax
  • Overview of service tax
  • The new regulations take effect on 1 July 2025
  • A grace period extending to 31 December 2025
  • Registration and deregistration requirements: who must register and when
  • Preparing SST return: filing requirements, due dates and common errors
 

Revision of Sales Tax Rate

  • Sales tax on basic necessities remains at 0%
  • Examples of non-essential items that are subject to sales tax at 5%
  • Examples of non-essential items that are subject to sales tax at 10%
 

Expansion and Exemption Scope for Service Tax
Effective from 1 July 2025, the scope of
prescribed taxable services is expanded to include the following:

  • Group C: Wellness service
  • Group H: Commission or fee based financial services
  • Group I: Private healthcare services
  • Group K: Rental or leasing services
  • Group L: Construction works
  • Group M: Education services
1:00 Lunch
2:00

MODULE 3: LATEST SST TAX RATE CHANGES
Sales Tax

  • Basic consumer goods are exempted from sales tax:
  • Non-essential goods are now taxable at 5%:
  • Premium goods are now taxable at 10%:
3:45

Service Tax

  • Rental or leasing services taxable at 8%
  • Construction services taxable at 6%
  • Financial Services taxable at 8%
  • Private healthcare services taxable at 6%
  • Education services taxable at 6%

Summary of group based SST changes

5:00 End of Day 1
DAY 2
9:00

MODULE 4: LATEST CHANGES IN SST FROM GROUP A TO GROUP M

  • Group A: Accommodation Services
  • Group B: Food & Beverage (F&B) Services
  • Group C: Night-Club, Dance Halls, Cabarets, Karaoke Centre, wellness centres, massage parlours, public houses and beer house
  • Group D: Private Clubs
  • Group E: Golf Clubs & Driving Ranges
  • Group F: (No significant amendments disclosed)
  • Group G: Professional and Consultancy Services
  • Group H: Financial Services (Previously Only Credit/Charge Cards)
  • Group I: Other service provider
  • Group J: (No major updates disclosed)
  • Group K: Rental or Leasing Services
  • Group L: Construction Services
  • Group M: Education Services
10.45

MODULE 5: IMPACT OF EXPANDED SCOPE OF SALES AND SERVICE ON
BUSINESSES

  • Businesses in newly taxable sectors, such as private education and wellness centre must assess their Service Tax registration obligations and ensure compliance.
  • Companies with an annual turnover
    exceeding RM500,000 (or RM1.5 million for food and beverage services) are required to
    register for SST.
  • Businesses may need to make adjustments to their pricing strategies to accommodate the tax increases, particularly for non-
    essential goods and services.
1:00 Lunch
2:00

MODULE 6: ACTION STEPS FOR BUSINESSES

  • Register for Service Tax
  • File Bimonthly Returns
  • Late Payment Penalty
  • Seek professional guidance
3:45

MODULE 7: GOVERNMENT SUPPORT AND TRANSITION MEASURES

  • A grace period until 31 December 2025 (no penalties during this time)
  • Revenue thresholds that exempt smaller businesses from the new taxes
  • Relief for B2B and intra-group services to avoid double taxation
  • A 12-month exemption period for existing non-reviewable contracts
  • Continued tax exemptions on basic goods, public healthcare, and education
5:00 End of Course